The article covers the key issues of organizational and methodological provisions for cost accounting at sugar industrial enterprises. The author has pointed general problems of the cost accounting requiring scientific solution. In particular, these are: interpretation of 'cost' accounting...

Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...

In all parts of the world, nonprofit organizations are under increasing pressure to demonstrate their congruence with the public interest through the use of effective accountability mechanisms. The paper clarifies the nature of nonprofit accountability by distinguishing between the substantive...

The issue of funding as an integral part of the problem of ensuring regulatory accounting and auditing bodies independence, have appeared in scientific research relatively recently. The previous funding model, mainly based on voluntary contributions, became obsolete, and modern circumstances...

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS...

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in on-line commerce. It has been found that incomes, outcomes and financial results being reflected in accounts are not distributed according to commercial activity areas. It...

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds for the Accounting Institution have been established that would determine its further development vector. Priorities in the Accounting Institution transformation management...

Overall usage of data collection and processing computer system, their increasing role in managerial procedure will obviously affect further development of accounting and its traditional paradigm. The objective of this article is the assessment of adequacy of accounting method principles and...

The Article provides grounds for the proposal of keeping biological assets accounts, their evaluation and reflection in financial statements. Based on existing analysis of plants and animals by the criteria influencing their accountability, the need for differentiation in accounting and...

The Article is devoted to the generalization of theoretical, methodological and practical principles of modernization of agricultural enterprises accounting system through the application of advanced Internet technologies. The author presents his own periodization of the accounting development...